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Case Number of the immediately preceding lawsuit
Busan High Court-2015-Nu 21391 ( November 04, 2015)
Title
Whether the key service charges were actually paid to the water of this case
Summary
The service fee of this case is not a service fee paid by the customers for the special services provided by the entertainment reception reception workers, but a payment of the amount received by the plaintiffs from their own income as piece-based remuneration or allowances.
Related statutes
Article 13 of the Value-Added Tax Act / [Tax Base] Article 35 of the Enforcement Decree of the Value-Added Tax Act
Cases
2015Du56755 Disposition of revocation of Disposition of Imposition of Value-Added Tax
Plaintiff-Appellant
○ Kim
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Busan High Court Decision 2015Nu21391 Decided November 04, 2015
Imposition of Judgment
on 18, 2016
Text
All appeals are dismissed.
The costs of appeal shall be borne by the plaintiffs.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by